Mergers & Acquisitions (Currently Unavailable)
Author: Steven Bragg
| CPE Credit: |
15 hours for CPAs |
Mergers & Acquisitions describes all of the steps in the acquisition process, with an emphasis on strategy, valuation, due diligence, integration, and acquisition accounting.
Designed For
Mergers & Acquisitions is designed for both professionals and students. Professionals can use it as a reference tool for engaging in acquisition transactions, while it provides students with an overview of the entire process. To further assist the student, every chapter is followed by a set of review questions and answers. Given its complete coverage of the mergers and acquisitions topic, Mergers & Acquisitions may earn a permanent place on your book shelf.
Topics Covered
- Acquisition Strategy
- The Acquisition Process
- Regulatory Approval
- Exit Planning
- The Data Room
- Valuation of the Target
- Hostile Takeover Tactics
- Due Diligence
- Payment Structure of the Acquisition
- Legal Structure of the Acquisition
- Acquisition Documents
- Acquisition Integration
- Accounting for Acquisitions
- Acquisition Personnel
- Reverse Mergers
Learning Objectives
- Discuss the types of acquisition strategies that companies engage in.
- Discuss the acquisition process flow as it is conducted by the acquirer and the seller.
- Explain the mechanics of data rooms and why they are used.
- Explain the different types of acquisition valuation methods.
- Discuss the techniques available for acquiring a target business with a hostile takeover, and the defenses that may be raised against it.
- Discuss the areas in which due diligence should be conducted on a target company, and the specific tasks to be completed.
- Explain the advantages and disadvantages of paying for an acquisition with stock, debt, or cash.
- Discuss the legal structures used in an acquisition, and why they are used.
- Explain the contents and uses of the letter of intent, term sheet, purchase agreement, and closing memorandum.
- Describe the steps required to integrate an acquired business into the operations of an acquirer.
- Discuss the accounting required for an acquisition under both Generally Accepted Accounting Principles and International Financial Reporting Standards.
- Explain the responsibilities of the various acquisition specialists.
- Describe the merits and shortfalls of reverse mergers, and how a reverse merger transaction works.
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (15 hours)
Program Prerequisites
none
Advance Preparation
none
